§6-9-11. Transfer of certain powers and duties of tax commissioner
to state auditor; rules; interagency agreement; report
to Legislature.
(a) Effective the first day of July, one thousand nine hundred
ninety-nine, the state auditor shall be the chief inspector and
supervisor of local government offices. For the purposes of this
section and any section of this code relating to the chief
inspector, "local government office" means any unit of local
government within the state, including a county, county board of
education, municipality, and any other authority, board,
commission, district, office, public authority, public corporation
or other instrumentality of a county, county board of education or
municipality or any combination of two or more local governments.

The state auditor shall assume and perform those duties previously
vested in the tax commissioner under this section and any section
of this code relating to the chief inspector, which sections are
identified in subsection (d) of this section, pertaining to:

(1) Making annual or special financial and compliance
examinations or audits of local government offices;

(2) Providing annual training to county officials pertaining
to their work: Provided, That this annual training may not include
matters directly or indirectly pertaining to determining the
appraised or assessed value of property or equalization of assessed
values of property for ad valorem property tax purposes;

(3) Reviewing and approving annual budgets and changes in budgets during the fiscal year; and

(4) Approving proposed levy rates, whether regular or special.

(b) Effective the first day of July, one thousand nine hundred
ninety-nine, all records, property of whatever kind and character,
including, but not limited to, current office space occupied by the
chief inspector division of the tax division, all personnel in
positions assigned to the chief inspector division and the fund
established in section eight of this article shall be transferred
to the state auditor.

(c) The state auditor shall propose rules for legislative
approval in accordance with the provisions of article three,
chapter twenty-nine-a of this code to implement the provisions of
this section and any section of this code relating to the chief
inspector.

(e) On or before the first day of July, one thousand nine
hundred ninety-nine, the state auditor and the state tax
commissioner shall file with the governor, the president of the
Senate and the speaker of the House of Delegates, an interagency
agreement clarifying transition procedures and respective powers of
the auditor and tax commissioner. A copy of the interagency
agreement shall be filed with the secretary of state, and shall be
a public record.

(f) On or before the first day of December, one thousand nine
hundred ninety-nine, the state auditor and the state tax
commissioner shall jointly report to the Legislature as to any
conflicts in this code created by the enactment of this section for
which legislation is recommended for enactment during the regular
session of the year two thousand.